양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 12, 2002, the Plaintiff completed the registration of ownership transfer of a house listed in [Attachment 1] Paragraph (1) of [Attachment 1], and completed the registration of ownership transfer to B (hereinafter “B”) on February 10, 2014 for sale on the same day.
B. Meanwhile, on November 26, 1986, the Plaintiff’s spouse acquired the ownership of a house listed in attached Table 1 List 2 (hereinafter “non-contentious house”). On April 11, 2014, the Plaintiff’s spouse sold to D, his/her child, KRW 2 billion, and completed the registration of ownership transfer on the ground of this on April 23, 2014.
C. On June 5, 2014, C reported and paid the transfer income tax of KRW 103,866,547 by applying the special deduction for long-term possession of one house per household with respect to the transfer margin exceeding KRW 900 million in relation to the transfer of housing other than the issues.
C died on August 23, 2014, and the Plaintiff and D inherited C’s property.
E. On March 7, 2017, the Defendant issued a disposition imposing KRW 904,640,240,000, total of KRW 158,632,092, total of KRW 904,640,240,240, on March 7, 2017, on the following grounds: (a) the instant house was first owned by the Plaintiff; and (b) C owned two houses with two houses for one household; (c) even if C used the special deduction for long-term possession of one house for one household; and (d) the Defendant unlawfully under-reported and paid capital gains tax by applying the special deduction for long-term possession of one house for one household.
(f) The Plaintiff filed an appeal against the instant disposition, and the Tax Tribunal dismissed the appeal on August 8, 2017.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, Eul evidence Nos. 1, 2, and 3, the purport of the whole pleadings
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion-based owner was B from the time of new construction, but the Plaintiff received a title trust upon completing the registration of ownership transfer on April 12, 2002, and returned the registration of ownership transfer to B on February 10, 2014.